Direct Taxes (Sark) (Amendment) Law, 2015
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PROJET DE LOI
ENTITLED
The Direct Taxes (Sark) (Amendment) Law, 2015
THE CHIEF PLEAS OF SARK, in pursuance of their Resolution of the 15th April, 2015, have approved the following provisions which, subject to the Sanction of Her Most Excellent Majesty in Council, shall have force of law in the Island of Sark.
Amendments to 2002 Law.
1. The Direct Taxes (Sark) Law, 2002, as amended[a] ("the 2002 Law") is amended as follows –
(a) in section 21(1)(a), for "person" substitute "individual", and immediately after "delivered to him" insert "personally", and
(b) immediately after section 21(1)(a), insert the following additional paragraphs –
"(aa) on or to any person other than an individual, by being left at, or sent by post or transmitted to, the usual or last known place of business in Sark of that person,
(ab) on or to any person recorded as being the owner or possessor of any real property in Sark, by being left at, or sent by post or transmitted to –
(i) the address recorded at the Cadastre in respect of such person under section 4(2), or
(ii) any real property of which such person is recorded as the owner or possessor,",
(c) in section 22, in the definition of "possessor" –
(i) in the first line, delete the word "natural", and
(ii) in the clause "whether or not he is in actual occupation", for "he" substitute "the person".
Consequential amendments.
2. The 2002 Law is further amended as follows –
(a) in section 2(2), for "his" substitute "the possessor's",
(b) in sections 3(3) and 14(1)(b), for "his" substitute "that person's",
(c) in section 5(1) and 13(1), for "demonstrate his utmost good faith in his dealings" substitute "demonstrate that person's utmost good faith in dealings",
(d) in sections 6(2)(a), 15(1) (in both places where it appears), 18(1)(a) and (b), 19(1)(b) and 21(2), for "him" substitute "that person",
(e) in section 12(1), delete "concerning an individual",
(f) in section 13(2), for the words from "applicable in his case" to the end substitute "applicable in that person's case deliver to the Assessor a declaration and calculation of the direct tax(es) due, and payment thereof.",
(g) in section 18(1), delete the words "on him" in the second place where they appear.
Interpretation.
3. (1) The Interpretation (Guernsey) Law, 1948[b] applies to the interpretation of this Law.
Citation.
4. This Law may be cited as the Direct Taxes (Sark) (Amendment) Law, 2015.